Alabama § 32-11-2 - Exemption from License and Registration Fees and Ad Valorem Taxes.
Full text of Alabama Code of Alabama § 32-11-2 — Exemption from License and Registration Fees and Ad Valorem Taxes., with citation guidance and answers to common questions.
§ 32-11-2. Exemption from License and Registration Fees and Ad Valorem Taxes.
Motor vehicles and utility trailers, as defined in Section 40-12-240, owned by volunteer rescue squads incorporated under the laws of Alabama and used exclusively as life saving, rescue, or first aid vehicles without profit, and which are not rented, leased, or loaned to any private individual, firm, or corporation shall be exempt from payment of license and registration fees and all ad valorem taxes otherwise prescribed by law. Provided however, any such vehicle or trailer may be issued a permanent license plate as provided for in Section 40-12-250 and upon the payment of the fees provided by that section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 32-11-2
What does Code of Alabama § 32-11-2 cover?
Section 32-11-2 ("Exemption from License and Registration Fees and Ad Valorem Taxes.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 32-11-2?
A common citation format is "Code of Alabama § 32-11-2" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 32-11-2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.